This study investigates green logistics strategies adopted by businesses to enhance sustainability within their supply chains, particularly focusing on reducing carbon footprints and environmental impacts associated with transportation and distribution activities. Through qualitative analysis and interviews with supply chain managers, industry experts, and sustainability officers, this research provides insights into motivations, strategies, challenges, and benefits related to green logistics practices. Key findings highlight the critical role of aligning green logistics with corporate sustainability goals. Advanced technologies such as telematics, GPS tracking, and data analytics are instrumental in optimizing transportation routes, reducing fuel consumption, and minimizing emissions. Additionally, strategies like using eco-friendly vehicles, energy-efficient warehouse operations, and implementing reverse logistics are identified as effective means to mitigate environmental impacts. Collaboration and partnerships with suppliers, logistics providers, and stakeholders are essential for sharing best practices and fostering joint initiatives. Despite benefits such as cost savings and enhanced corporate reputation, challenges include high initial investments, the absence of standardized metrics for environmental impact, and regulatory complexities. However, regulatory compliance also acts as a driver for green logistics adoption and presents opportunities for improving sustainability performance. The integration of sustainability goals with logistics strategies underscores the interdisciplinary nature of sustainable supply chain management. This holistic approach encompasses aspects of entrepreneurship, emotional intelligence, marketing, and supplier relationship management.

The past several decades have seen a shift in patient care towards digitalisation, which has ushered in a new era of health care delivery and improved sustainability and resilience of health systems, with positive impacts on both internal and external stakeholders. This study’s aim was to understand the role of digital virtual consultations in improving internal and external stakeholders’ health, as well as wellbeing among hospital doctors. A qualitative research approach was used with semi-structured online interviews administered to hospital doctors. The interviews showed that the doctors viewed digital virtual consultations as supplementary to in-person consultations, and as tools to reduce obstacles related to distance and time. If the necessary infrastructure and technology were in place, doctors would be willing to use these options. Implementing these technologies would improve the medical profession’s flexibility on the one hand; but it might affect doctors’ work–life balance if consultations extended beyond standard working hours.

The Coronavirus (COVID-19) pandemic has created big challenges and opportunities in Higher Education (HE). In this situation, several universities worldwide have responded with digital methods and hybrid classes in a short period of time. The aim of this paper is to show how the universities have adapted teaching methods to digital platforms in the academic year 2020–21. This case study is based on the experience of 37 postgraduate communication students in the course Business and Communication from a Communication Programme. The objective of this course was to promote the 17 sustainable development goals (SDGs) in business and following the Principles for Responsible Management Education (PRME) of the United Nations. To do this, the students provided different solutions related to the SDGs and developed a communication strategy to inform and engage the stakeholders in the companies analyzed in a hybrid class. The results show that using this methodology and working in digital platforms, students have learned the importance of SDGs through implementing specific solutions linked to the corporate social responsibility (CSR) strategy. Based on this analysis, they also developed a communication strategy showing how companies can improve society with specific actions through the lens of the SDG perspective.

The Directive 2014/95, in force in 2017, is the first European step that requires mandatory non-financial information to undertakings (all “public interest entities” with more than 500 employees). The regulation is concerning sustainability information as environmental, social and employee, human rights and anti-corruption and bribery matters and disclosure of diversity policy for board members. The study, in the strand of the regulation of accounting, part of the broader field of research into accounting regulation, contributes to the debate on the quality of regulation, in this specific case referred to sustainability disclosure. The regulation of sustainability matters is studied in literature broadly in a post-implementation phase and at national level. This research, instead, aims to analyse, through the causal chain of regulatory policy, in the ex-ante stage, the quality of the regulation and, at least, the usefulness of the normative pressure. The Oil & Gas sector is chosen as sample of the study, because it is one of the most advanced sectors in sustainability disclosure. The examination of the law, in terms of content requirements (what) and location of information (where), is the basis to apply the disclosure-scoring system, a partial form of content analysis, to the reports of the sample. The findings reveal a good level of completeness of non-financial information, however, there are some areas that have to be improved to reach the requests of the Directive. Results show also the presence of overlap between financial reports and sustainability ones. In conclusion, the regulation is useful to prompt undertakings to reflect on their reporting and so doing improve their sustainability approach.

Implementing ethical procurement standards is increasingly recognized as pivotal for organizations aiming to align their practices with principles of social responsibility and sustainability. This qualitative research explores the experiences, challenges, strategies, and impacts associated with ethical procurement across diverse sectors. Motivations for adopting ethical procurement include enhancing corporate reputation, meeting stakeholder expectations, and complying with regulatory frameworks. However, organizations face significant challenges such as balancing ethical considerations with cost-efficiency pressures, navigating complex regulatory landscapes, and ensuring transparency across global supply chains. Strategies for overcoming these challenges emphasize effective supplier relationship management, leveraging technological innovations for transparency, and investing in supplier capacity-building. The study reveals that ethical procurement practices contribute to organizational resilience by improving risk management, enhancing stakeholder engagement, and fostering innovation in procurement processes. Moreover, ethical procurement supports sustainable development goals by promoting environmental sustainability, supporting social equity through fair labor practices, and contributing to economic development. Future research directions include exploring the impact of emerging technologies on ethical procurement, promoting global collaboration for unified standards, and evaluating the long-term sustainability of ethical procurement initiatives.

In the sustainable economy, consumer preferences are gradually coming to prioritise environmentally friendly products and services. A sustainable economy is directly linked to the growth of consumer welfare and environmental culture. The success of environmental projects is largely determined by approaches to the management of complex interconnected objects. Technological integration and the value chain from raw material extraction to the marketing of environmentally friendly products add to the growth factors. In this regard, we formulate the purpose of this study: to generalise the approaches and improve the mechanism of the ecological branding of the industrial complex of a region through conscious ESG transformation. For this purpose, we studied statistics and principles of management systems of Kazakh companies and their stakeholders. We analysed the situation of industrial complexes and their partners in the external environment to identify barriers to the development and implementation of eco-branding tools. The theoretical significance of the study helps to reveal the influence of ecological principles of modern production organisation on the speed of transition to green technologies. Its practical significance is seen in the formation of a system for measuring the level of readiness of companies to promote the ecological branding of a region’s industry outside its country.

Corporate identity has played a vital role in the Halal industry to create a strong foundation for its reputation in the long run. This paper used two modeling analyses for two different data. The first analysis aims to predict the relationship between Corporate Identity Management between Internal Brand and Employee Brand Support (consequence) mediated by CIM using partial-least squares-structural equation modeling (PLS-SEM). A total of 206 employees from Malaysia’s Halal food SMEs took part in the survey. The second analysis to identify topic proportions patterns using the topic modeling approach on Halal brand identity Machine learning approach of knowledge mining was applied for this analysis. Metadata of 1,091 articles were mined from the Scopus database on Halal studies across all social sciences fields. The result revealed that there was a partial relationship between Internal Brand (antecedent) and Employee Brand Support (consequence) mediated by CIM. This finding was supported by the identified topic proportions patterns from the topic modeling approach that pointed out a weak topic proportion on the Halal brand identity discussion globally, interestingly the result also found that the Halal brand identity discussion involving the Halal food industry is almost non-existed in Malaysia’s Halal food SMEs. The contributions of this paper were apparent in three major areas which are methodology, theoretical and future suggestions. The utilization of two different model analyses was able to confirm the consistency of the major findings with the literature review which opens up more possibilities for future researchers.

The textile and clothing (T&C) industry is not usually viewed as an exemplar of sustainable de-velopment and the circular economy, as the industry has hitherto made its products in linear fashion, with relatively little recycling of the finished goods. This article examines the industry’s approach to the core sustainability concept and the circular economy in particular, through a re-view of the available academic literature, evidence from corporate sustainability reports and websites, and feedback from an online survey of industry professionals. The role of digital technology deployment in engendering sustainability and the circular economy in the industry is also explored. The study finds that whilst sustainability is now firmly embedded at the strategic level in the vast majority of companies studied, attitudes towards the circular economy remain fickle. The use of digital technologies in support of sustainability objectives is also limited at present, but the article concludes that the need to meet compliance requirements and new cus-tomer perceptions of sustainability will speed the transition to circular economy activities, facili-tated by greater exploitation of digital technologies. Building upon the research findings, existing models and an initial conceptual framework, a simple operational model for initiating such a transition for small-to-medium sized enterprises in the T&C industry is put forward.

City marathons have evolved and grown exponentially in type and popularity, managerial complexity, for their financial impact on their host cities and for the attraction of corporate sponsors. Much research has focused on evaluating the broad economic, urban, tourist, social, sporting, and symbolic effects of city marathons on host cities. Research have not examined the importance of the contribution of sponsors to the financial stability and its implications to the overall management and further success of marathons. This article focuses on the cases of the Bank of America Chicago Marathon and the Marathon Valencia Trinidad Alfonso and examines how effective has been the contribution of their sponsors to the financial stability and its implications for the management and success of both races over time. Results show that the international success of both events –in terms of sporting participation, performance and economic impact– is closely related to the design and management of the event; the synergies between the political, business and sporting spheres that the organizational leadership of the event has made it possible to implement and, as a consequence, the support received from sponsors, which has not only provided both races with financial stability, but also has contributed to improve the management of the race.

Currently, companies and SMEs (small and medium enterprises) are looking to be more competitive. In order to achieve this, they are adopting new business models and strategies that allow them to move towards sustainability. Strategies such as CSR (Corporate social responsibility) and supply chain management have become essential for ensuring a company’s permanence and financial consolidation. The literature has stated that the theories of Stakeholders and Sustainability are fundamental pillars for the development and sustained growth of business. The purpose of this article is to examine the effects of CSR and the SC (supply chain) on innovation, image and reputation, and in turn, their influences on profitability in SMEs. This research is based on a sample of 143 companies in the city of Guaymas Sonora, in Mexico. For the analysis and validation of the results, we used the SEM (Structural Equation Modeling) statistical technique based on the variance, through PLS (Partial Least Squares) (using SmartPLS version 3.2.6 Professional). The findings show that SMEs that develop social and sustainable practices increase their level of innovation, and improve their image, their reputation, and their financial profitability. This work contributes mainly to the development of Stakeholders and Sustainability.

This study investigates the moderating effect of corporate governance on the associations of internal audit and quality of internal audit with quality of financial reporting among commercial banks in the Republic of Yemen. The final sample includes 210 internal auditors, heads of internal auditors, chairpersons, and members of audit committees. Using a survey-based methodology, the results of the Smart-PL4 analysis showed a positive association between internal audit and quality of internal audit and quality of financial reporting. Interestingly, the results showed an insignificant association between internal audit, quality of internal audit, and quality of financial reporting when considering the moderating effect of corporate governance. The findings of this study contributes valuable insights to the existing literature on the influence of internal audit, quality of internal audit, and corporate governance on quality of financial reporting in developing countries, specifically in Yemen.

This study examines the effect of a corporate citizenship-oriented high performance work system (CC-oriented HPWS) and the interactive influence of CC-oriented HPWS and person-organization fit (PO fit) on creativity at the individual level. Our analysis of field data collected from 303 employees in two branch companies with a two-phase collection method provides empirical support for our theoretical model. The results indicate that high performance work system (HPWS) reflecting corporate citizenship (CC) correlates positively with individual creativity. In addition, the moderating effect of PO fit is significant in the relationship between CC-oriented HPWS and creativity at the individual level. On this basis, this paper discusses the theoretical and practical implications of these findings for future research.

The objective of this research is to analyze the effect of determinants of Business ethics (HR management ethics, ethics in corporate governance, and ethics in sales & marketing) on the organizational performance of the high-tech industry. The study further examines the influence of multiple serial mediations of human, structural, structural, and relational capital on the connection between Business ethics and organizational performance. Additionally, this research examines how technological change moderates the relationship between Business ethics and organizational performance. Data was collected from the information technology sector in various cities of South Asian countries through structured questionnaires. PLS-SEM modeling was used via Smart-PLS 4.0 software for analysis. The hypothesized & modified measurement and structural model were validated using the HTMT matrix, Fornell-Larcker criterion, R-square values, f-square values, outer loading, construct reliability and validity, path coefficient analysis, Blindfolding, and predictive relevance. The research results suggest that ethics in corporate governance, HR management ethics, and ethics in sales & marketing have a notable positive effect on business ethics, leading to a substantial and affirmative impact on the organizational performance of the high-tech industry. The findings further suggested that dimensions of intellectual capital (human capital, structural capital & relational capital) significantly moderate between exogenous and endogenous constructs. Moreover, technological change significantly & positively moderates the relationship between Business ethics and organizational performance of the high-tech industry. In conclusion, this research provides insights into how these variables interact and what potential mechanisms act upon them. Organizations can make informed decisions about improving their performance and ethical standards by understanding these relationships. This research offers substantial theoretical and managerial implications to research scholars and industry practitioners.

Purpose: The goal of the present study was to investigate chief executives’ intention and potential to create a family-supportive culture in the Brazilian context, further assessing the role of their aspirations in their employees’ perceptions. Methodology: Two researchers conducted 60 minutes of online semi-structured interviews with CEOs of seven companies of different sizes (measured by the number of employees), economic sectors, and capital structure. To complement the data gathered from CEOs, we also conducted private and individual 30-minute online interviews with three employees from each company. Findings: A total of four categories and 11 sub-categories emerged from the analysis of CEO interviews, and four categories and six sub-categories emerged from the analysis of employee interviews. Originality: The results suggest that family-supportive culture is promoted through behaviors that are consistent with the organization’s core values, as well as through commitment of the agenda and resources of the company’s leadership team.

Distribution System Operators (DSOs) are adapting to changing energy demands and the shift toward renewable and decentralized energy. Circularity is increasingly relevant for DSOs as their distribution systems age and need replacing. Taking circular action, however, is generally regarded as challenging as the current circular economy (CE) landscape is highly fragmented and rarely touches the implementation level. A longitudinal case study at Dutch DSO Liander on the circu-larity of distribution transformers was used to understand empirical success factors for taking circular action and to generate prescriptive knowledge on the operationalization of circularity. Six design propositions for circular action were formulated that suggest to 1) initiate small-scale cir-cularity experiments, 2) involve technical and strategic experts, 3) synergize circularity with more urgent, primary goals 4) translate circular initiatives bottom-up and top-down, 5) collaborate with other DSOs, and 6) create multidisciplinary teams. At DSO Liander, selecting the right interventions depending on the changing context contributed to operationalizing circularity for distribution transformers and achieving circularity targets. The generalizable design propositions could assist other DSOs in optimizing their strategy toward circular action.

Innovation has emerged as a critical driver of economic growth in the digital era, revolutionizing industries and reshaping economies worldwide. As traditional funding avenues continue to be dominated by risk-averse lenders and investors, entrepreneurs are increasingly turning to alternative funding mechanisms to fuel their innovative ideas and ventures. This article delves into the evolving landscape of financing innovation in the digital era, with a primary focus on the role of alternative funding mechanisms. By drawing on a comprehensive review of existing literature and empirical evidence, we aim to provide a conceptual framework that elucidates the interplay between alternative finance platforms, innovation ecosystems, and entrepreneurial activities. Moreover, this article examines the unique characteristics and challenges associated with financing innovation through crowdfunding, venture capital, and angel investing. The insights from this research contribute to a better understanding of how these alternative funding mechanisms can effectively support and catalyze innovation across industries and economies.

Background (1) In the time of the 4th Industrial Revolution or Industry 4.0, a conglomerate of technical and social inventions, political contexts, socio-cultural circumstances, environmental policies, business models, and economic policies has emerged. Sustainability policy in theory and practice aims to deal with the effects of all these factors and to try to make decisions that ensure both social and economic development sustainably. The question is how to familiarize oneself with the current knowledge about the relationship between Industry 4.0 and sustainability?; (2) Methods: This research utilizes an automated content analysis method to analyses scientific journals, newspapers and magazines. The comparison of results of both research group shows that the scientific literature focuses more on changes in business models, production processes and technologies that enable sustainable development; (3) We found that the scientific literature focuses more on changes in business models, production processes and technologies that enable sustainable development. Newspapers and magazines articles write more about sustainable or green investment, sustainable standards and sustainable reporting. Newspapers and magazines articles write more about sustainable or green investment, sustainable standards and sustainable reporting. Newspapers, as well as some latest research journals, include articles of the COVID-19 outbreak and its effect on the economy and the environment. Indeed, the outbreak of the virus brings a new thought to the reorganization of the complex relationships between consumers, businesses and the state; (4) Conclusions: According to the comparison of the analyses of the results, it can is that the analyses of both types of literature, both scientific and professional, shows that there are common topics they write about, which are related to the field of clean production, emissions, renewable energy, climate change, sustainable investments and corporate sustainability. An urgent global issue that extends all over the world is the promotion of energy-saving technologies and reduction of carbon dioxide emissions.

The objective of this study was to identify the factors determining a company’s corporate governance related to climate change. We analyzed the effect of various sustainability corporate governance variables on the disclosure level of climate change governance. These variables included facts such as having a dedicated sustainability executive and board committee, the mediating effect of female representation on the board of directors, number of reporting years according to TCFD, membership in a sustainability index, MSCI ESG rating, the existence of a corporate climate transition plan, a mention of the UN Global Compact and GRI, company location, as well as company size and profitability. By adopting a multi-theoretical framework that included stakeholder theory as well the legitimacy and agency theory, the underlying research study used a sample of 100 of the largest global companies by market capitalization and their reporting for the year 2020. Based on 1,400 observations for fiscal year 2020 and using correlation analysis, univariate and linear multiple regressions, we find a positive association between having a climate transition plan in place, being a leader in sustainability according to MSCI ratings, and being a DJSI constituent and the propensity to disclose information on governance for climate change. In addition, we find a company with a dedicated sustainability executive show an increased tendency to be transparent on climate governance issues. Furthermore, having a company location in a developed country is significantly and positively associated with climate change governance. Surprisingly, gender diversity in the corporate board or having a sustainability board committee did not show any significant correlation between a higher climate change governance level. The same was true for companies being active in either the extractive or non-extractive sector. Companies referring to the Global Reporting Initiative (GRI) or UN Global Compact also did not score higher in climate change governance. Neither did corporate profitability or size play a significant role. Our results are robust to variations and provide valuable insights for researchers, academics, executives, practitioners as well as regulators. As more and more companies are shifting towards a climate change reporting framework, it is of paramount importance that we are able to determine the contributing variables that lead to effective climate change corporate governance. Our results are inconsistent with stakeholder theory and are strongly suggesting that a diversified board and the existence of a sustainability committee that meets often/sufficiently may not necessarily lead to a higher level of transparency/quality regarding climate change. While more research is needed, knowing that a dedicated sustainability executive as well as having a climate plan in place can make a difference in climate change reporting, can be very beneficial to many corporate stakeholders. Given the current urgent climate change situation and the crucial role that corporation play in it, dedicated sustainability positions and committees need to be established. The findings could be useful for managers as well as governmental standards setter and regulators who are interested in improving corporate practices dealing with climate change. This study applies STATA software with various regression models to empirically test the relationship between CG and other variables and corporate climate change reporting.

While the importance of corporate governance has been broadly acknowledged in global financial markets and academic research, how to devise a practical evaluation system is relatively unexplored. This paper attempts to refine the Corporate Governance Evaluation System (CGES), constructed by the Taiwan Stock Exchange (TWSE) since 2014. The current CGES has several debatable issues in its complicated design (e.g., it comprises over 80 indicators in different types). To resolve those issues, this study invited ten senior domain experts (including several CEOs of financial holding companies) to retrieve 13 essential criteria from the CGES in four dimensions. And this study integrates several multiple criteria decision-making (MCDM) methods (i.e., Decision-making trial and evaluation laboratory (DEMATEL), modified VIKOR, DEMATEL-based analytical network process (DANP)) and the fuzzy evaluation technique to rank the exemplary companies. The obtained ranking is consistent with the one released from the CGES in 2017. This study conducted additional experiments to ensure the robustness of the findings. The newly devised model not only supports the ranking decisions but also provides a managerial guidance for companies to pursue systematic improvements. These findings enrich the understanding of corporate governance and contribute to gaining business sustainability for financial holding companies.

In 2015, the Self-Action Leadership Theory—a qualitative, nomological expansion of self-leadership theory rooted in atmospheric and astronomical metaphor aimed at expanding the personal freedom of individuals, organizations, and nations by bolstering the existential growth of individuals through a series of Maslow-esque stages of holistic, personal development. This article introduces an accompanying, practitioner-based Model of Self-Action Leadership (SAL) aimed at the implicit enhancement of a holistic range of administrative processes through explicit training, mentoring, and coaching in the model’s general and universally-applicable principles and practices. The SAL model produces an original construct of personal leadership practice that builds upon the extant self-leadership academic canon, which dates back to 1983 (Manz, 1983). It also provides an analogue to four of the five core processes of Project Management by positioning a self-action leader (an individual) as the ongoing “project” at hand. The SAL Model is rooted in action research and was developed through a variety of self-oriented, action research projects in conjunction with a comprehensive, qualitative, analytical autoethnographic study of a scholar’s life experiences.